Reform Priorities in Asia: Taking Corporate Governance to a Higher Level Taking Corporate Governance to a Higher Level reform priorities in Asia 2011 REFORM PRIORITIES IN ASIA: TAKING CORPORATE

Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in

Engagement with employees (all levels) and stakeholders • Integration with business values and KPIs • Adaptability to achieve the targets ( up to situations and target groups) • Monitoring progress

infrastructure. • New green technologies. • Increased temperature and changes in wind patterns leading to increased wildfire. • Sea level rise of 0.40m leading to increased flooding and storm surges in coastal

Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results B. Engagement-Level A. Firm-Level 38 Root Cause Analysis Framework and Focuses in 2019 Essential

optimal level yet. At the same time, the Company experienced faster and further than expected sales drop. Thus, costs per unit climbs up at this point and affects the Company's performance in the short term

level of examination strictness increases according to the higher level of risk. In case of non-compliance with the above measures, the SET has the power to impose penalties. Moreover, in cases where

COVID-19 pandemic, to vulnerability to climate change and digital disruption. This changing landscape has an impact on several sectors, influencing developmental directions and adaptability to enhance

have impacts in the future, especially a new round of COVID-19 outbreak. The Company has planned to improve the Pop-up store distribution system to have higher adaptability and prepared necessary human

increasingly level global playing field. Many investors demand tremendous growth every quarter, with earnings hysteria compounded by a media culture addicted to tangible, short-term performance. It is not